R+D Supporting taxation measures (May 2019)

ARABA

Corporate Tax
PROVINCIAL REGULATION 37/2013 OF 13 DECEMBER – CHAPTER III OTHER DEDUCTIONS PROVINCIAL DECREE 41/2014 of 1 August
  • Article 62 Deduction for research and development activities.
  • Article 63 Deduction for technological innovation activities.
  • Article 64 Exclusions for research and development and technological innovation and rules for interpretation and application of deductions.
  • Article 35 Detailed opinion to apply deductions for activities in research, development and technological innovation.
  • Article 36 Effects of the opinion and powers of the Tax Administration.
Personal Income Tax
PROVINCIAL REGULATION 33/2013 of 27 November PROVINCIAL DECREE 40/2014 of 1 August
  • Article 88 Deduction for investments and other activities.
  • Article 66 Deduction for investments and other activities.

BIZKAIA

Corporate Tax
PROVINCIAL REGULATION 11/2013 of 5 DECEMBER – CHAPTER III OTHER DEDUCTIONS PROVINCIAL DECREE 203/2013 of 23 December
  • Article 62 Deduction for research and development activities.
  • Article 63 Deduction for technological innovation activities.
  • Article 64 Exclusions for research and development and technological innovation and rules for interpretation and application of deductions.
  • Article 64 bis. Holding in research and development or technological innovation projects.
  • Article 35 Detailed opinion to apply deductions for activities in research, development and technological innovation.
  • Article 36 Effects of the opinion and powers of the Tax Administration.
  • Article 36 bis. Holding in research and development or technological innovation projects.
Personal Income Tax
PROVINCIAL REGULATION 13/2013 OF 5 DECEMBER PROVINCIAL DECREE 47/2014 of 8 April
  • Article 88 Deduction for investments and other activities.
  • Article 72 Deduction for investments and other activities.

GIPUZKOA

Corporate Tax
PROVINCIAL REGULATION 2/2014 of 17 January PROVINCIAL DECREE 17/2015 of 16 June
  • Article 62 Deduction for research and development activities.
  • Article 63 Deduction for technological innovation activities.
  • Article 64 Exclusions for research and development and technological innovation and rules for interpretation and application of deductions.
  • Article 64 bis. Holding in research and development or technological innovation projects.
  • Article 34 Detailed opinion to apply deductions for activities in research, development and technological innovation.
  • Article 35 Effects of the opinion and powers of the Tax Administration.
Personal Income Tax
PROVINCIAL REGULATION 3/2014 of 17 January
  • Article 88 Deduction for investments and other activities.

Supporting Agents

Scope of application:

Araba - Bizkaia - Gipuzkoa

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DISCLAIMER

This section aims to facilitate the search for certain existing support measures and aid in the food and wood value chain sector, as well as rural and coastal development. In any case, please remember that this tool does not necessarily centralise or include all the possible existing measures or aid at any given time. Therefore, it is not nor does it intend to be an exhaustive list of all the possible aid from all the organisations or entities that are granting them. Although it tries to keep the information as up to date as possible, given the volume and constant publication of new measures and aid, the HAZI Fundazioa foundation cannot guarantee the permanent updating of the aid and measures that can be checked in this section, nor can it guarantee that any of them may not be in effect at the time of checking it using this tool. This tool is intended solely as an assistance tool and is for information purposes only. In order to find out the access requirements and all the conditions applicable to the respective aid and measures, the HAZI Fundazioa foundation recommends checking the calls and announcements published in the bulletins and official sources of each agency or entity concerned in all cases.

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Responsable: La FUNDACIÓN HAZI trata los datos personales por encargo del Gobierno Vasco. Finalidad: Gestión de las actuaciones derivadas del programa ONEKIN. Derechos e información adicional: Pueden ejercerse los derechos relativos al tratamiento de sus datos y obtener información adicional sobre dicho tratamiento en la política de privacidad de nuestro sitio web.

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